THE BUDGET MANAGEMENT BY OBJECTIVES IN TUNISIA
THE BUDGET MANAGEMENT BY OBJECTIVES IN TUNISIA

Summary/Abstract: The budgetary management by objectives is part of the establishment of a new mode of management of the State budget based on the principle of good governance which aims to improve efficiency and ensure transparency in the execution of the state budget.Thus, budget management by objective not only allows for better spending but also improve the efficiency of public action. We can therefore say that the main objectives of this new system are the strengthening of transparency and the optimization of the financial management of public expenditure.For this purpose, This paper explores the concept, nomenclature, and implementation of Budget Management by Objectives in Tunisia, highlighting its role in enhancing fiscal responsibility, optimizing public resources, and fostering economic development and the final chapter depicts the functioning of budget management by objective within Tunisian armed forces.

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